PADMAJA MUNGAMURU,HYDERABAD vs. ITO, WARD-13(3), HYDERABAD

ITA 921/HYD/2026Status: HeardITAT Hyderabad03 July 2026AY 2020-202115 pages
AI SummaryAllowed

What were the facts?

Employees of BSNL opted for a Voluntary Retirement Scheme (VRS-2019) and received compensation. They claimed an exemption of Rs. 5,00,000 under Section 10(10C) and offered the balance to tax. Later, they sought to claim exemption under Section 10(10B) for the entire compensation, but faced delays and rejection of fresh claims by the lower appellate authority.

What did the Tribunal hold?

The Tribunal held that compensation received by BSNL employees under VRS-2019 is akin to retrenchment compensation and eligible for exemption under Section 10(10B) of the Income-tax Act. The Assessing Officer was directed to allow the exemption and determine the tax payable or refundable.

What were the issues?

Whether compensation received under BSNL VRS-2019 is eligible for exemption under Section 10(10B) and if a fresh claim can be made before the appellate authority without a revised return.

Which sections of the Income-tax Act were involved?

Section 10(10B),Section 10(10C)

AI-generated summary — verify with the full judgment below

आयकर अपीलीय न्यायाधिकरण में, हैदराबाद “एस एम सी” बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ SMC ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER

Sl. Appealed No. I.T.A.No. Name of Name of against the Appellant Respondent A.Y. Order of 1&2 903 & 904/Hyd/2026 Nizamuddin Gooty ITO, Ward-1, 2020-21 & Addl/JCIT-1, 2021-22 Chennai, dated PAN: AFTPG9573J Kadapa 17.02.2026 3 & 4 907 & 908/Hyd/2026 Kalyandurgam Alla ITO, Ward-1, 2020-21 & Addl/JCIT-7, 2021-22 Delhi, dated Bakash Ananthapur 26.02.20-26 PAN ACAPK8620L 2021-22 & Addl/JCIT (A), 5&6 909 & 910/Hyd/2026 Chandrasekhar Babu ITO, Ward-1, 2020-21 Raipur, dated Vepuri Sangareddy 11.03.2026 PAN : ABEPV4089K 7&8 911 & 912/Hyd/2026 Srisinahal Padmaja ITO, Ward- 2020-21 & Addl/JCIT (A), 2021-22 Faridabad, dated PAN : AFNPP6633A 13(3), 28.02.2026 Hyderabad 9&10 913 & 914/Hyd/2026 Veerabhadraiah 2020-21 & Addl/JCIT (A)-2, 2021-22 Coimbatore Manchala -do- dated PAN:AHVPM9797Q 28.01.2026 11&12 921 & 922/Hyd/2026 Padmaja 2020-21 & Addl/JCIT (A)-2, 2021-22 Pune, dated Mungamuru -do- 04.03.

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